Real estate owners often hear that a cost segregation study can “pull forward” depreciation and create larger deductions early in a property’s life. The question that follows is usually practical: ...

Following tax reform, domestic corporate taxpayers are required to include in gross income the amount of a CFC’s income in excess of its Subpart F income and 10 percent of depreciable tangible ...

Mutual fund feeds and expenses are charges that may be incurred by investors who hold mutual funds. Running a mutual fund involves costs, including shareholder transaction costs, investment advisory ...